FX remeasurement: monetary items and gain/loss JE

Perform FX remeasurement for {entity_name} for period ending {period_end_date}.

Inputs:
- Functional currency: {functional_currency}
- Foreign currency balances (monetary items): {fx_monetary_balances}
- Spot rates at transaction dates (if available): {historical_rates}
- Period-end spot rate(s): {period_end_rates}
- Existing FX gain/loss account(s): {fx_accounts}

Output:
1) Remeasurement calculation table: Item, FCY amount, Rate used, LCY before, LCY after, Gain/Loss.
2) Journal entry to record net FX gain/loss and updated balances.
3) Tie-out to GL and subledger (AR/AP) and recon items.
4) Documentation checklist (rates source, approvals).

Flag missing transaction rates and propose a practical approach.